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In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This study aims to determine the economic level, effectiveness and efficiency of the use of village funds as a measure of financial performance. The subject of this research is Paccerakang Village Office, Luwu Regency. The type of research used in this research is descriptive quantitative. The data processed is the village fund financial report (DDS) report on the village income and expenditure budget from 2021 to 2022. The data collection techniques used are document and library techniques. The data analysis technique used in this research is descriptive comparative analysis with the formula: Economic Ratio, Effectiveness Ratio and Efficiency Ratio.              The results showed that the economic performance of the Paccerakang Village Government of Luwu Regency was generally good in managing the finances of the Village Fund (DDS), although the effectiveness performance was less effective in managing the Village Fund (DDS). This can be seen from the results of the calculation of the Economic Ratio, which is categorised as Very Economical because the Economic Average is above 100%, namely 200.31%. While the Effectiveness Ratio is categorised as Less Effective because the average effectiveness is less than 80%, namely 65.6% and the Efficiency Ratio is categorised as Very Efficient because the average efficiency is less than 60%, namely 46.47%.

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

As time goes by, economic activity in Indonesia certainly experiences development, as does the development of increasingly modern technology. This development also spread to Islamic banking. The beginning of the development of the Islamic finance industry was initiated by the inspiration of the Indonesian people, who are predominantly Muslim. The purpose of this study is to analyze how the perception of the Kajen community is related to sharia-based savings services in the Pekalongan Regency area. The method used in this study uses a qualitative approach with research subjects from the Kajen community based on a representative principle. Source of data in this study using primary data by using interviews with informants. The results of this study are that people already understand the existence of sharia savings services. Sharia savings institutions in the community include BSI, Bank Muamalat, BTM, BMT, BTN. According to public perception, sharia savings services have attractive performance and friendly service. However, there are several obstacles in terms of opening sharia savings, namely the many requirements that must be met.      

This research explains how investment in the capital market has developed, this article tries to outline several risks that have the potential to occur in investing in the capital market. Keywords; Risk, Investment, and Capital Markets Abstract The capital market is a place where companies seek funds to finance their business activities. Apart from that, the capital market also collects public funds directly by investing funds into healthy and well-managed companies. The main function of the capital market is as a means of capital formation and accumulation of funds for financing a company/issuer. The presence of capital market institutions in Indonesia adds to the list of alternatives for people who have excess funds and are interested in investing in their funds. This article tries to explain how investment in the capital market is developing, besides this, this article tries to explain some of the risks that have the potential to occur in investing in the capital market.

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak

This Community Service Partner (PKM) is a small micro business of Brick. Knowledge about inventory management in the Brick business is still a fundamental weakness in meeting market demand, so that the price of Brick is relatively determined by the market. The purpose of this service is to motivate Brick business owners to have the knowledge and skills to be able to carry out proper inventory management as a support in developing their business. The method of implementation uses a combination of lecture and practice. Participants consist of Brick business owners in Bajeng District, Gowa Regency. The technique of implementing the activity consists of three stages starting from the preparation stage, the implementation stage, and the activity evaluation stage. The results of the training show that Brick business owners have difficulty managing the inventory of their business due to limited business capital. The finances used in business are still combined with finance for household needs. After the simulation is carried out, the participants can understand inventory management in the business. Furthermore, Brick business owners can know inventory management properly. Knowledge about inventory management is emphasized on Brick business owners because the productive life of Brick is only 5 months in one year, so inventory can be a strategy to increase operating profits. The limitation in this training is that the implementation method has not used mentoring techniques, so that knowledge about inventory management can be implemented in business activities.    

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

The village fund is the origin of the APBN funds that are given to the village, transferred to the APBD district/city, and used to pay for the upkeep of government, the implementation of development, the development of civil society, and community empowerment. According to the regulations of the Finance Minister, the Minister of Village, Desert Village Development, and Transmigration sets priorities for the use of village money. The 2020 PDTT Permendes No. 13 on priority use of the village fund in 2021 specifies the SDGs (Sustainable Development Goals) as the top priority for the use of village finances. There are issues with the preparation and prioritisation of the village fund of the government of Kadongdong Village, which results from the lack of participation by all members of the community and the village government's lack of transparency towards the public. As a result, the public lacks understanding of how and what the priority programme of the nation's funds is. Based on the occurrence, researchers are eager to learn more about Kadongdong village in Garut's Banjarwangi district's Analysis Success Implementation Policy Priority Fund Village. According to Edward III's thesis, the success of policy execution depends on four factors: communication, resource availability, disposition, and bureaucratic structure. The research's findings indicate that Kadongdong Village's implementation of the village fund policy, which has been noted by researchers in the context of Kadong Dong Village, is not optimal. It is evident from this communication that the government of Kadongdong Village does not include the entire figure of the community in establishing the priority of the village fund.

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

The aim of research at PT. Gudang Garam Tbk is (1) To find out the causes of fluctuations in Profit Loss at PT. Gudang Garam Tbk 2018-2021, (2) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Liquidity Ratio, (3) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Solvency Ratio, (4) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Profitability Ratio. The benefits of this research are (1) for the company, namely to find out the company's financial performance so as to provide an overview and consideration in making financial decisions in the future, (2) for readers to use as a reference in facing similar problems and as a means of knowledge, (3) For the author, namely to increase insight and application of theory. The data collection method used is to study the documentation of the Company's Financial Reports, namely the Balance Sheet, Profit and Loss and other company records from PT Gudang Garam Tbk which are downloaded via the internet. Based on the results of research assessing the performance of PT Gudang Garam Tbk by analyzing financial ratios in its development over the past four years, it is quite stable and healthy because the growth in assets is greater than the growth in debt. (1) The company's current ratio from 2018 to 2020 has increased every year, this proves the growth rate Companies that are growing rapidly are quite good and in 2021 there will be a decline but it can still be said to be quite good. (2) DAR and DER debt ratios in 2018, 2019 and 2021, the company's debt ratio is greater than in 2020. Where in 2020 the debt ratio decreased even though it was still above normal. (3) The ROA profitability ratio increased in 2020 and in 2021 there was a decrease in assets. Meanwhile, ROE reached its lowest point in 2021. However, in 2018 and 2019 it was above the standard average. This proves that the company's ROE is quite good. Based on the conclusions, the author suggests that if liquidity is too high, the company's liquid assets will be excessive and need to be used efficiently to increase profits, so as to avoid being too liquid, the company will have optimal liquidity, the company should maintain financial performance in terms of liquidity ratios, solvency and profitability because the financial performance in 2018 to 2021 was quite good.

Employee performance is crucial to the success of an organization. To improve and optimize performance, factors such as work motivation and work environment play a crucial role. The study used a total sampling technique or a saturated sample, with a total sample of 38 people from a total population of 60 people. These data were analyzed by the authors using validity tests, reliability tests, classical assumption tests, and hypothesis tests using the Statistical Product and Service Solutions (SPSS) application program, Version 22. Based on the results of the research, it is partially and simultaneously known that motivation and working environment have a positive and significant impact on the performance of employees at PT Adira Dinamika Multi Finance Branch Margonda Depok.

A country's economic indicators can be seen from the level of public awareness regarding investment and saving. UNIBA Surakarta Community Service is held in Segaran Delanggu with the aim of providing literacy regarding financial management to the general public, starting from early childhood to adulthood. The method used is to approach the community through socialization and provide directions and provide examples that are easy to understand. There are three stages in community service, including the planning stage, the implementation stage, and the evaluation stage. From the activities that have been carried out by the service team, it can show results with an increase in community understanding and awareness of the importance of investment, especially gold and land investment. In addition, there is an increase in the interest of young children to save by setting aside the pocket money they have. With the education that has been given when the activities are carried out, it is hoped that the community will be able to manage their finances better.

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.  

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

This research was related to the influence of organizational culture and compensation on employee performance PT. Armada Financial Magelang with job satisfaction as an intervening variable. The purpose of this study was to: determine the influence of organizational culture on job satisfaction partially. Knowing the influence of compensation on job satisfaction partially determine the influence of organizational culture and job satisfaction on organizational commitment simultaneously, knowing the influence of organizational culture on employee performance partially determine the effect of job satisfaction on employee performance partially determine the influence of organizational culture and job satisfaction the performance of employees simultaneously, and knowing where greater direct influence organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto with indirect and direct influence of organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto through organizational commitment. Respondents in this study were 58 employees of PT Mega Finance Mojokerto. Data collection methods used are questionnaires and in analyzing the data using path analysis. The results of this study indicated that there was partial significant effect of organizational culture on job satisfaction, there was partial significant effect of compensation on job satisfaction, there was significant effect of organizational culture and compensation on job satisfaction simultaneously, there was partial significant effect of organizational culture on employee performance, there was partial significant effect of job satisfaction on employee performance, there was partial significant effect of organizational culture and job satisfaction on employee performance simultaneously, there was partial significant effect of job satisfaction to employee performance. Then simultaneously significant effect of job satisfaction to employee performance. In addition, the indirect influence of organizational culture on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct influence of organizational culture on employee performance. Indirectly influence compensation on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct effect of compensation on employee performance.

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This journal discusses the use of Enterprise Resource Planning (ERP) systems in Small and Medium Enterprises (MSME) in Indonesia. Implementing ERP in MSME can help improve flexibility and integrate all business processes, such as inventory management, finance, production, and sales. However, implementing ERP requires careful preparation, including selecting the right vendor, optimizing internal teams, and preparing human resources. The research method used is the Participatory Action Learning System (PALS), which involves active participation from stakeholders of MSME and ERP vendors. The process of implementing ERP systems in MSME includes stages of meetings, planning, system design, education and mentoring, and using the system in business operations. The steps for implementing ERP systems in MSME include Sales Briefing Document, Function Requirement Document, User Acceptance Test, Training, and Go Live.